2023 (10) TMI 1392 - HC - GST

Directions for deciding appeals against Advance Ruling filed manually in a time bound manner, as the same have been pending adjudication well beyond the statutory limit of 90 days - HELD THAT - The receipt of the said communication which was sent by e-mail is denied by counsel for the petitioner. Leaving the said fact apart, since the process of hearing is already started, we are of the considered opinion that respondent No.2 shall make efforts to decide the appeals within a period of six weeks from today. The petitioner shall be put to notice at least 10 days in advance of the hearing which is to be fixed. The present writ petition stands disposed of.

Summary

Issues involved: Petition filed u/s Article 226 seeking directions against respondent No.2 for delays in deciding appeals against Advance Ruling Orders.

Summary:
The High Court of Punjab and Haryana heard a writ petition filed u/s Article 226 seeking directions against respondent No.2 for delays in deciding appeals against Advance Ruling Orders. The petitioner sought timely adjudication of appeals filed manually on specific dates. The counsel for respondent No.3 presented memos indicating scheduled hearings, which the petitioner allegedly did not attend. Disputing the receipt of communication sent by e-mail, the petitioner's counsel denied its receipt. Despite this, the Court directed respondent No.2 to make efforts to decide the appeals within six weeks, ensuring the petitioner receives advance notice of the hearing. The writ petition was disposed of with these observations.